McGregor's Mayonnaise uses a process costing system to determine its product's cost. The last of the three processes is packaging. The Packaging Department reported the following information for the month of August:

The units in ending work in process inventory were 90% complete with respect to direct materials, but only 60% complete with respect to conversion.
Requirement
Summarize the flow of physical units and compute output in terms of equivalent units in order to arrive at the missing figures (a) through (l).

Equivalent Units Physical Direct Conversion Units Transferred-in Materials Costs Units to account for Beginning work in process Transferred in during July Total units to account for 27,000 231,000 a) Units accounted for Completed and transferred out Ending work in process Total units accounted for: (b) 32,000 st) k) Total Equivalent Units 0)